SCOPE DESIGN CONSTRUCTION LIMITED

Registered number

09025215

Filleted Accounts

31 May 2026

SCOPE DESIGN CONSTRUCTION LIMITED
Registered number:		09025215
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		117,285			114,370

Current assets
Stocks		104,982			157,397
Debtors	4	346,058			304,402
Cash at bank and in hand		52,442			43,544
		503,482			505,343

Creditors: amounts falling due within one year	5	(303,115)			(364,106)

Net current assets			200,367			141,237

Total assets less current liabilities			317,652			255,607

Creditors: amounts falling due after more than one year	6		-			(5,343)



Net assets			317,652			250,264

Capital and reserves
Called up share capital			100			100
Profit and loss account			317,552			250,164

Shareholder's funds			317,652			250,264

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Noor Ul Wahab
Director
Approved by the board on 29 June 2026

SCOPE DESIGN CONSTRUCTION LIMITED
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Not depreciated
	Plant and machinery			20% Reducing Balance Method
	Motor Vehicles			20% Reducing Balance Method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					19		15


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2025	73,585		39,155		50,195		162,935
	Additions	-		13,840		-		13,840
	At 31 May 2026	73,585		52,995		50,195		176,775

	Depreciation
	At 1 June 2025	-		16,769		31,796		48,565
	Charge for the year	-		7,245		3,680		10,925
	At 31 May 2026	-		24,014		35,476		59,490

	Net book value
	At 31 May 2026	73,585		28,981		14,719		117,285
	At 31 May 2025	73,585		22,386		18,399		114,370


4	Debtors					2026		2025
£							£

	Trade debtors					126,130		214,578
	Prepayments					-		9,885
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					184,428
	Other debtors					35,500		79,939
						346,058		304,402


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Director's Loan Account					1,648		171,697
	Trade creditors					187,159		118,866
	Pension Payable					-		465
	Taxation and social security costs					19,974		27,253
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					61,000
	Other creditors					33,334		45,825
						303,115		364,106


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					-		5,343


7	Other information

	SCOPE DESIGN CONSTRUCTION LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	4 Silver Wood Cottages
	Eagle Lane
	London
	E11 1SW